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HF 3218

as introduced - 88th Legislature (2013 - 2014) Posted on 03/20/2014 02:04pm

KEY: stricken = removed, old language.
underscored = added, new language.
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Engrossments
Introduction Posted on 03/20/2014

Current Version - as introduced

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A bill for an act
 relating to taxation; homestead credit refunds and renter property tax refunds;
allowing claims to be filed as part of the individual income tax return; changing
the time for payment of claims; amending Minnesota Statutes 2012, section
290A.07, subdivisions 1, 2a, 5; repealing Minnesota Statutes 2012, section
290A.07, subdivision 3.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2012, section 290A.07, subdivision 1, is amended to read:


Subdivision 1.

Authority.

Allowable claims filed pursuant to the provisions of this
chapter shall be paid by the commissioner from the general fund.new text begin The commissioner
may allow but not require claims for refunds under this chapter to be filed as part of the
individual income tax return for the year in which the taxes were levied or the rent was paid.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on rent paid in
2014 and taxes payable in 2015 and thereafter.
 new text end

Sec. 2.

Minnesota Statutes 2012, section 290A.07, subdivision 2a, is amended to read:


Subd. 2a.

Time of payment deleted text begin to renter or manufactured home homeownerdeleted text end .

A
claimant who is a renter or a homeowner who occupies a manufactured home, as defined
in section 273.125, subdivision 8, paragraph (c), or a park trailer taxed as a manufactured
home under section 168.012, subdivision 9new text begin , for a refund under this chapternew text end , shall receive
full payment after deleted text begin August 1 and before August 15deleted text end new text begin June 15 and before June 30new text end or 60 days
after receipt of the application, whichever is later.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on rent paid in
2014 and taxes payable in 2015 and thereafter.
 new text end

Sec. 3.

Minnesota Statutes 2012, section 290A.07, subdivision 5, is amended to read:


Subd. 5.

Early payment; e-file claims.

The commissioner may pay a claim up
to 30 days earlier than the first permitted date under subdivision 2a deleted text begin or 3deleted text end if the claim is
submitted by electronic means.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on rent paid in
2014 and taxes payable in 2015 and thereafter.
 new text end

Sec. 4. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2012, section 290A.07, subdivision 3, new text end new text begin is repealed.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for refunds based on rent paid in
2014 and taxes payable in 2015 and thereafter.
 new text end